A plan sponsor, through a paperwork error, transferred a participant's account to the wrong fund. The sponsor now wants to correct the error by contributing the $10,000 (earnings lost by participant)to the right fund. Does this correction fall under any correction program (APRSC, VCR, etc.)? Are there any problems associated with 415 limits, deduction limits, etc. (that is, is it possible the $10,000 correction has to be considered a plan contribution and/or an annual addition, etc.)?